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HR > Payroll > NRA > Treaty Eligible Countries > Student Employee

Non-Resident Taxation Information
Student Employee Treaty Eligible Countries

Country Year Limit of Treaty Dollar Limit of Treaty
Canada Typically 5 years $10,000*
China No Specific Limit 5000
Cyprus Typically 5 years 2000
Czech Republic 5 years 5000
Egypt Typically 5 years 3000
Estonia 5 years 5000
France 5 years 5000
Germany 4 years $5,000*
Iceland 5 years 2000
Indonesia 5 years 2000
Israel 5 years 3000
Japan 5 years 2000
Korea (Rep. of) 5 years 2000
Latvia 5 years 5000
Lithuania 5 years 5000
Morocco 5 years 2000
Netherlands Typically 5 years 2000
Norway 5 years 2000
Pakistan Typically 5 years 5000
Philippines 5 years 3000
Poland 5 years 2000
Portugal 5 years 5000
Romania 5 years 2000
Slovak Republic 5 years 5000
Slovenia 5 years 5000
Spain 5 years $5,000**
Thailand 5 years 3000
Trinidad and Tobago 5 years 2000
Tunisia 5 years 4000
Venezuela 5 years 5000

* Tax treaties with retroactive clauses, either limited by years of presence or dollar amount.

**Eligible for maximum of $5,000, including personal exemption amount (varies each year).

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